Quarky Cows is a dairy farmer that produces yogurt and cheese. The main raw material used in the production of these products is milk. It costs Quarky Cows $341,054 to produce 600,000 gallons of milk to the split off point. One third of the milk is used in yogurt production. The milk is heated to 185 degrees Fahrenheit in order to kill any unsavoury microbes, pathogens and bacteria. From there, the milk is cooled to 115 degrees Fahrenheit and mixed with a yogurt starter. The milk is then poured into incubation jars and left for 7-9 hours to set. Once the milk sets, it is packaged into yogurt containers for sale. The yogurt costs Quarky Cows approximately $375,162 to make past the split off point and sells for $878,900. Two third of the milk is used to produce cheese. The process to make cheese is much more extensive and time consuming but cheese can be sold for a much higher price. Quarky Cow can sell the cheese that is produces from the 400,000 gallons of milk for $1.79 million. The cost to produce the cheese beyond the split off point is $965,200. a Allocated the joint cost using the Constant Gross Margin Percentage of Net Realizable Value. How much of the joint cost should be allocated to each product? (10 marks)